What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal, acknowledging his compliance with the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if issues arose with the certificate issuance.

The assessee wished to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020. He had filed the necessary declarations but had not yet received the certificate from the Designated Authority.

What were the issues?

Whether the assessee's compliance with the Vivad Se Vishwas Scheme warrants withdrawal of the appeal.

Praveen Kumar Lath vs I.T.O., Ward-22(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, KOLKATA BENCH ‘(SMC

Before: SHRI P.M. JAGTAP, HON’BLE(KZ)]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘(SMC)’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] Assessment Year: 2013-14 Praveen Kumar Lath............................................................................................................Appellant 1st Floor, Chopra House, 133, Canning Street, Kolkata – 700 001. [PAN: AAZPL 8240 L] Vs ITO, Ward – 22(4), Kolkata...................……………………………………….......................Respondent Appearances by: None appearing on behalf of the Assessee. Smt. Ranu Biswas, ACIT, Sr. DR appearing on behalf of the Revenue. Date of concluding the hearing : February 25, 2021 Date of pronouncing the order : February 25, 2021 ORDER

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)- 6, Kolkata dated 02.01.2019.

In this case, the assessee submitted that he has decided to settle the dispute involved in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020. He also stated that he has duly filed the declarations in Form No. 1 and Form No. 2 but the Designated Authority has not issued the certificate in Form No. 3 as per Section 5(1) of the Scheme so far determining the tax payable by the assessee under the same Scheme.

2 Assessment Year: 2013-14 Praveen Kumar Lath 3. Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, I permit the assessee to withdraw this appeal and dismiss the appeal with the liberty to the assessee that in case, there is any problem in issuance of the certificate in Form No. 3 by the Designated Authority or any other such situation making the assessee not eligible to opt for the Vivad Se Vishwas Scheme, 2020, he will have the liberty to approach this Tribunal with a request for restoration of this appeal.

In the result, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 25th February, 2021.

PRAVEEN KUMAR LATH,KOLKATA vs. I.T.O.,WARD-22(4), KOLKATA

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